We cannot extend the date for furnishing wage statements to recipients (January 31)

I am required to file Form 1099 information returns with the federal Internal Revenue Service. Am I required to send a copy of the Forms 1099 to the Wisconsin Department of Revenue?

You may be required to send a copy of the federal Form 1099, or Wisconsin Form 9b, to the department depending upon the type of payment that is being reported on the Form 1099.

Individuals, fiduciaries, partnerships, limited liability companies, and corporations doing business in Wisconsin and making payments to individuals of rents, royalties, or certain nonwage compensation must file Form 1099 or Form 9b. Payers other than corporations must report rents and royalties only if the payer deducts the payments in computing Wisconsin net income.

The following payments must be reported to Wisconsin on an information return:

Rents and royalties of $600 or more paid to a Wisconsin resident, regardless of the location of the property to which such payments relate.

Rents and royalties of $600 or more paid to a nonresident on property located in Wisconsin.

Annuities, pensions, and other nonwage compensation of $600 or more paid to Wisconsin residents.

Nonwage payments of $600 or more made to a nonresident for services performed in Wisconsin.

If an employee receives wages subject to withholding and additional amounts not subject to withholding, report the total compensation on a wage and tax statement.

For more information on payments that must be reported to Wisconsin on an information return, see Publication 117, Guide to Wisconsin Wage Statements and Information Returns.

What is the due date for filing Form 1099 or 9b information returns with the Wisconsin Department of Revenue?

The due date depends on the type of payer (corporate or noncorporate) and the type of payment:

Type of Payment

Type of Payer

Due Date

Rent or royalty

Noncorporate

February 28

Rent or royalty

Corporation

March 15

Nonwage compensation

All

February 28

Note:

You must furnish the recipient of the payment a 1099 or 9b by January 31

Any Wisconsin income tax withheld is due to the department by January 31

Are extensions available if I can't file Forms 1099-MISC, 1099-R or 9b information returns by the due date?

A 60 day extension is available for filing Form 1099 or 9b information returns with the Wisconsin Department of Revenue.

Extension requests must be made in writing or via email and must be received prior to the due date. Send to: